scholarly journals Análisis económico financiero del hotel cabañas balandra de la ciudad de Manta, 2017-2018

ECA Sinergia ◽  
2020 ◽  
Vol 11 (3) ◽  
pp. 118
Author(s):  
Susy Tatiana Toala Mendoza ◽  
Rossana Dolores Toala Mendoza ◽  
José Iván Zambrano Farías ◽  
María José Valarezo Molina
Keyword(s):  
Decision Making ◽  
Hotel Industry ◽  
Financial Statements ◽  
Financial Indicators ◽  
Quantitative Investigation ◽  
Financial Report ◽  
Palabras Clave ◽  
Deductive Method ◽  
Toma De Decisiones ◽  
The Subject

  La hotelería es una rama del turismo que abarca los servicios de alojamiento en diversos establecimientos, para lo cual se realizó un análisis al informe económico y financiero del Hotel Cabañas Balandra correspondiente al año 2017 y 2018 encaminado a la toma de decisiones. Esta empresa hotelera arroja resultados económicos que permiten conocer que ha existido deficiencia en la administración de sus recursos, a pesar que ese encuentra posesionado como uno de los mejores hoteles a nivel nacional. Para este estudio se utilizó como técnica la revisión bibliográfica de las definiciones esenciales para comprender la temática, método analítico y deductivo. Investigación de carácter cuantitativa porque se revisó estados financieros proporcionados por la Superintendencia de Compañías. Se aplicaron indicadores financieros: liquidez, endeudamiento, rentabilidad y actividad. Los mismos que demuestran una pequeña falencia en la liquidez en sus últimos años, el nivel de endeudamiento, patrimonio estable y rentabilidad equilibrada.   Palabras clave: contabilidad; auditoría; indicadores financieros; regulación.   ABSTRACT The hotel industry is a branch of tourism that covers accommodation services in various establishments, for which an analysis was carried out on the economic and financial report of the Hotel Cabañas Balandra corresponding to the year 2017 and 2018 aimed at decision-making. This hotel company produces economic results that allow us to know that there has been a deficiency in the administration of its resources, despite the fact that it is positioned as one of the best hotels nationwide. For this study, the bibliographic review of the essential definitions to understand the subject, analytical and deductive method was used as a technique. Quantitative investigation because financial statements provided by the Superintendency of Companies were reviewed. Financial indicators were applied: liquidity, indebtedness, profitability and activity. The same ones that show a small deficiency in liquidity in their last years, the level of indebtedness, stable equity and balanced profitability.   Keywords: accounting; auditing; financial indicators; regulation.

scholarly journals Evolución de las Funciones de Utilidad para la Toma de Decisiones

2016 ◽  
Vol 6 (1) ◽  
pp. 15-43
Author(s):  
Emilio El Alabi ◽  
Gastón Milanesi
Keyword(s):  
Decision Making ◽  
Expected Utility Theory ◽  
Value Theory ◽  
Utility Functions ◽  
Actual Behavior ◽  
Von Neumann ◽  
Palabras Clave ◽  
Toma De Decisiones ◽  
The Subject ◽  
Petersburg Paradox

ResumenLa toma de decisiones bajo riesgo e incertidumbre ha sido estudiada desde hace cientos de años con el objetivo de establecer un consenso normativo en el verdadero comportamiento de las personas ante este tipo de situaciones. En el siguiente trabajo, se presenta una reseña bibliográfica desarrollando, de manera cronológica, la evolución de las funciones de utilidad postuladas por los autores más relevantes en esta rama de estudio. Si bien son numerosos los autores que han abordado el tema, se comenzará explicando la teoría del valor esperado, la paradoja de San Petersburgo, la teoría de la utilidad esperada, el aporte tanto de Friedman y Savage como de Markowitz, para culminar detallando la teoría prospectiva de Kahneman y Tversky. Palabras clave: toma de decisiones, funciones de utilidad, riesgo e incertidumbre.AbstractAcademics have been studying decision making under risk and uncertainty for hundreds of years in order to determine the actual behavior of individuals. Throughout this paper, we present, chronologically, the most relevant state of the art in utility functions developed by the most well-known authors. Even though there are numerous authors who have studied the subject, we begin explaining expected value theory (Huygens, 1657), St. Petersburg Paradox (Bernoulli, 1738), expected utility theory (von Neumann & Morgenstern, 1944), contributions not only from Friedman and Savage (1948) but also from Markowitz (1952), and we end up detailing prospect theory (Kahneman & Tversky, 1979).Keywords: decision making, utility functions, risk and uncertainty.JEL: D01, D03, D81. 

scholarly journals Las crisis económicas: fuentes de oportunidades y desarrollo en el mundo de hoy

2014 ◽  
pp. 117
Author(s):  
Stéfano Zamagni
Keyword(s):  
Decision Making ◽  
Economic Crisis ◽  
Decision Making Process ◽  
La Réunion ◽  
Palabras Clave ◽  
Civil Economy ◽  
Toma De Decisiones

Nivel: Ponencia Recibido: 28 de mayo de 2012 Aprobado: 21 de julio de 2012Conferencia dictada en la Universidad Católica Silva Henríquez con ocasión de la ceremonia en que se le concedió la medalla Cardenal Raúl Silva Henríquez. Resumen Este documento, editado por el Dr. Justino Gómez de Benito, es una transcripción de la presentación del profesor Stefano Zamagni. En esta ponencia, el profesor Zamagni aborda tres cuestiones. La primera es la concepción que los economistas tienen sobre la noción de crisis. Luego, pasa a presentar el papel que juega la ética en la economía, específicamente para discernir entre las alternativas para la toma de decisiones y, finalmente, plantea la propuesta de la Economía de Comunión. En la última parte del documento se muestran las inquietudes que se desarrollaron en la reunión, a través de preguntas de los participantes. Palabras clave: Economía Civil, Crisis Económica, Economía de Comunión, Ética, Empresas. Abstract This document, edited by Dr. Justino Benito Gomez, is a transcript of the presentation by Professor Stefano Zamagni. In his lecture, Professor Zamagni addresses three issues. The first is the concept that economists have about the notion of crisis. Then he goes on presenting the role of ethics in the economy, particularly, to discern between alternatives for decision-making process and, finally, he puts forward a proposal for the Economy of Communion. In the last part of this paper, the concerns, shown in the meeting , are developed through participants’ questions. Keywords: Civil Economy, Economic Crisis, The Economy of Communion, Ethics, Enterprises

scholarly journals Impacto que genera la investigación de mercados en la toma de decisiones por la gerencia

ECA Sinergia ◽  
2018 ◽  
Vol 9 (2) ◽  
pp. 68
Author(s):  
Jairo Isaac Mendoza García ◽  
Mercedes Véliz Valencia
Keyword(s):  
Decision Making ◽  
At Risk ◽  
Key Words ◽  
Market Research ◽  
Previous Analysis ◽  
Costs And Benefits ◽  
Palabras Clave ◽  
Toma De Decisiones ◽  
The Impact

  La investigación de mercados resulta beneficiosa en diversas situaciones; sin embargo, la decisión de realizarla no es automática, esta decisión debe sustentarse en consideraciones previas de muchos aspectos, entre los cuales se puede mencionar, la comparación entre costos y beneficios, los recursos disponibles para realizarla y para llevarla a la práctica, así como la actitud de la gerencia hacia su realización. Por lo cual, debería efectuarse cuando el valor de la información que se genera, supera los costos de llevarla a cabo. Cuanto más importante sea la decisión frente a la que se enfrenta la administración y mayor sea la incertidumbre o el riesgo que ésta implica, mayor será el valor de la información obtenida. La investigación de mercados, suele realizarse, por empresas comerciales que son organizaciones independientes (proveedores externos) o departamentos dentro de las corporaciones (proveedores internos). La motivación en las utilidades en ocasiones hace que los investigadores o los clientes pongan en riesgo la objetividad o profesionalismo asociados con el proceso. Como investigadores, esto despierta nuestro interés y mediante encuestas realizadas en varias empresas dentro de la provincia de Manabí, se pretende dar a conocer el impacto que genera la investigación de mercados en la toma de decisiones por la gerencia, es decir, una vez realizado un análisis previo de la situación de la empresa, cuán importante es aplicar o no aplicar la investigación de mercados.   Palabras clave: Planificación, análisis, empresas, consumidores, competencia, estrategias.   ABSTRACT Market research is beneficial in various situations; however, the decision to make it is not automatic, this decision must be based on previous considerations of many aspects, among which we can mention, the comparison between costs and benefits, the resources available to carry it out and to put it into practice, as well as the attitude of management towards its realization. Therefore, it should be done when the value of the information generated, exceeds the costs of carrying it out. The more important the decision faced by management and the greater the uncertainty or the risk involved, the greater the value of the information obtained. Market research is usually carried out by commercial companies that are independent organizations (external suppliers) or departments within corporations (internal suppliers). Motivation in profits sometimes causes researchers or clients to put at risk the objectivity or professionalism associated with the process. As researchers, this arouses our interest and through surveys carried out in several companies within the province of Manabí, it aims to publicize the impact that generates the market research in decision making by the management, namely, once a previous analysis of the situation of the company, how important it is to apply or not to apply market research.   Key words: Planning, analysis, companies, consumers, competition, strategies.

scholarly journals Feminicidio: un enfoque de aproximación con vocación transformadora = Feminicide: an approach with transforming vocation

2019 ◽  
pp. 26
Author(s):  
Ramsés Samael Montoya Camarena
Keyword(s):  
Decision Making ◽  
Palabras Clave ◽  
Form Part ◽  
Toma De Decisiones

RESUMEN: El texto pretende desmitificar que los sesgos son elementos negativos dentro de la toma de decisiones. Por tanto, es factible que los sesgos formen parte del razonamiento probatorio a través de la abducción, para lo cual en muestra se analizan dos casos de feminicidio suscitados en la jurisdicción mexicana e interamericana.ABSTRACT: The text aims to demystify that biases are negative elements in decision making. Therefore, it is feasible that the biases form part of the probative reasoning through abduction. Specifically, they are analyzed two cases of feminicide of mexican and interamerican jurisdiction. PALABRAS CLAVE: ciencia, sesgos, abducción, interpretación, género.KEYWORDS: science, bias, abduction, interpretation, gender. 

scholarly journals Implementation of Accounting Standard on Small and Medium-Sized Entities (SMEs)

2016 ◽  
Vol 4 (4) ◽  
pp. 68-78
Author(s):  
Hendrian Hendrian ◽  
Rini Dwiyani Hadiwidjaja
Keyword(s):  
Economic Growth ◽  
Accounting Standards ◽  
Financial Statements ◽  
Cash Flows ◽  
Accounting Standard ◽  
Financial Report ◽  
Business Units ◽  
The Subject ◽  
Private Entity

Objective - Small- and medium-sized entities (SMEs) have an important role in economic growth. SMEs are a key source of employment and economic growth in Indonesia. Unfortunately, the growth of SMEs is not accompanied by the implementation of accounting and reporting, in accordance with applicable of Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK-ETAP). SAK-ETAP is a self-contained of accounting standard for many transactions and events that a small or medium-sized entity or a private entity that is not publicly accountable may face. This research aims to analyse the implementation of Indonesian Accounting Standard for Non-Publicly-Accountable Entities on SMEs. Methodology/Technique - This research was conducted with the approach of surveys and field observations. The collection of data through surveys using questionnaires, direct observation and interviews according to respondents' experiences. Unit of analysis in this study is organizational or business unit. Its mean, that this study uses the organization as the subject to conclude the process of identification, implementation and evaluation Indonesian Accounting Standards for Non-Publicly-Accountable Entities or SMEs. Findings The results of this study showed that only a small percentage of SMEs that have used SAK-ETAP as a guide in the preparation of the accounting and financial statements. This contrasts with the important role of SMEs in GDP of almost 58%. For that is very necessary the role of related institutions in supporting the development of SMEs in Indonesia, particularly in the financial statements standard. The majority of SMEs just recording to identify the transaction and recording the amount of revenue. Primary problem faced was the lack of their knowledge of SAK-ETAP and the competence of accounting staff were less. Novelty This financial report is a major concern, as the financial statements providing financial information, financial performance, and cash flows of business units. If there are weaknesses in recording in the financial statements of SMEs it becomes a challenge for an institution that is competent to fix it. Socialization and guidance of SAK-ETAP are needed and more intensive to SMEs in Indonesia. Type of Paper Empirical Keywords Accounting Standard, small- and medium-entities (SMEs), SAK-ETAP, Indonesia.

RISCO DE MOVIMENTO DE MASSA: CONCEITOS, METODOLOGIAS E APLICAÇÕES

2019 ◽  
Vol 21 (2) ◽  
pp. 1234-1253
Author(s):  
Andreza Dos Santos Louzeiro ◽  
Caroline Barros de Sales ◽  
Débora Leyse Medeiros Mendes ◽  
Pedro Henrique Godeiro Lima
Keyword(s):  
Decision Making ◽  
Mass Movement ◽  
Toma De Decisiones ◽  
The Subject

O estudo dos riscos requer o conhecimento de fatos históricos que deram início a esse tipo de temática. Além disso, no âmbito da Geografia os riscos ganham destaque pois assumem um papel fundamental que reúne abordagens socioambientais. Sendo assim, a pesquisa tem como objetivo entender como a Geografia atua na temática dos riscos de movimento de massa e qual a importância desse tema para tomadas de decisão. Para alcançar este objetivo, foi necessário utilizar a garimpagem de livros, trabalhos publicados em revista, teses, dissertações e monografias que tratam sobre o tema no que se refere ao histórico e metodologias aplicadas e ainda houve a análise de documentos que ajudassem a entender como o estudo do risco pode ser utilizado para o planejamento territorial.Palavras-chave: Risco. Movimento de massa. Geografia. ABSTRACTThe study of risks requires the knowledge of historical facts that started this type of topic. In addition, in the scope of geography the risks are highlighted as they play a fundamental role that brings together socio-environmental approaches. Thus, the research aims to understand how Geography works on the issue of mass movement risks and how important this issue is for decision making. In order to achieve this goal, it was necessary to use the prospecting of books, papers published in magazines, theses, dissertations and monographs that deal with the subject with regard to the history and applied methodologies, and the analysis of documents that helped to understand how the risk study can be used for territorial planning.Key-words: Risk. Mass Moviment. Geography. RESUMENEl estudio de riesgos requiere el conocimiento de hechos históricos que iniciaron este tipo de tema. Además, dentro de Geografía, los riesgos se destacan porque asumen un papel fundamental que reúne enfoques sociales y ambientales. Por lo tanto, la investigación tiene como objetivo comprender cómo actúa la geografía sobre el tema de los riesgos del movimiento de masas y cuál es la importancia de este tema para la toma de decisiones. Para lograr este objetivo, fue necesario utilizar la panorámica de libros, artículos publicados en revistas, tesis, disertaciones y monografías que tratan el tema de la historia y las metodologías aplicadas, y también se realizó el análisis de documentos que ayudaron a comprender cómo El estudio de riesgos se puede utilizar para la planificación territorial.Palabras clave: riesgo. Movimiento de masas. Geografía

scholarly journals Efectos de la disfunción ejecutiva en la toma de decisiones en pacientes con daño cerebral frontal. Effects of Executive dysfunction in decision-making in patients with frontal brain damage.

Psicoespacios ◽  
2015 ◽  
Vol 9 (14) ◽  
pp. 93
Author(s):  
Carlos Daniel Cardona Cañaveral ◽  
Diego Alfredo Tamayo Lopera
Keyword(s):  
Decision Making ◽  
Brain Damage ◽  
Executive Dysfunction ◽  
Multiple Sources ◽  
Motor Tasks ◽  
Frontal Brain ◽  
Palabras Clave ◽  
Revisión Sistemática ◽  
Toma De Decisiones ◽  
Flow Of Information

Effects of Executive dysfunction in decision-making in patients with frontal brain damage.Resumen Articulo presenta resultados de la investigación orientada a determinar los efectos de la disfunción ejecutiva en la toma de decisiones en pacientes con daño cerebral frontal.  Metodología: Desde un enfoque cualitativo se realizó una revisión sistemática de la literatura científica de múltiples fuentes en Internet, privilegiando los datos obtenidos en instituciones universitarias de todo el mundo y, artículos publicados en los últimos diez años, partiendo de la conceptualización y explicación de los temas para llegar al objetivo del estudio. Resultados: Tomar decisiones exige manejar y procesar el flujo de la información en nuestro sistema cognitivo y se relaciona con los efectos de la disfunción ejecutiva, puesto que incorpora la valoración de los riesgos, dificultad para clasificar los acontecimientos trascurridos en el tiempo, impedimento para mantener información, dificultad en la atención, incapacidad para realizar tareas motoras, como también incapacidad para producir palabras, posibilidades y soluciones las cuales con aquellas dificultades que la disfunción ejecutiva conlleva y a su vez dificulta para los sujetos lesionados tener las herramientas necesarias para ejecutar la compleja tarea de tomar una decisión. Palabras clave: Tomar decisiones, disfunción ejecutiva, lesiones cerebrales.  Abstract   This study aims to determine the effects of executive dysfunction in decision making in patients with frontal brain damage. Methodology: From a qualitative focus a systematic review of the scientific literature from multiple sources on the Internet was made, prioritizing data from universities around the world, and articles published in the last ten years, starting from conceptualization and explanation of subjects to reach the objective of the study. Making decisions requires handle and process the flow of information in our cognitive system. Decision making and the effects of executive dysfunction is related, since it incorporates the risk assessment, trouble classifying events elapsed time, impediment to maintaining information, attention difficulty, inability to perform motor tasks, as also unable to produce words, possibilities and solutions which have those difficulties that executive dysfunction leads and in turn hampers for injured subjects have the necessary tools to perform the complex task of making a decision. Key words: Making decisions, executive dysfunction, brain injury.  

scholarly journals STRATEGIC DECISION-MAKING SUPPORTED BY TRADITIONAL FINANCIAL INDICATORS

2019 ◽  
Vol 4 (1) ◽  
pp. 29-37
Author(s):  
Zoltán Musinszki ◽  
Gábor Béla Süveges
Keyword(s):  
Decision Making ◽  
Financial Statements ◽  
Financial Accounting ◽  
Strategic Decision ◽  
Strategic Decision Making ◽  
Financial Indicators ◽  
Strategic Decisions ◽  
Economic Activities ◽  
Indicator Systems

Traditional financial indicators calculated from financial statements cannot provide adequate information for the management, do not support strategic decisions. The reason for this is the methodology used in producing financial statements and the operational logic of financial accounting. Financial accounting thinks in terms of business year that is 12 months. It deals with events of the past, more accurately, with so called economic activities. Financial accounting evaluates such economic activities in terms of monetary processes, which means that the traditional financial indicators have their limits in application. Could it mean that traditional financial indicators cannot be used in the long-term strategic decision making? In our study we point out two connections between financial indicators and strategic decision making. Firstly, we focus on financial indicators used in supported strategic decision making, in strategic indicator systems. Secondly, we focus on cases in which financial indicators complement the methods of strategic decision making, add something to the tools available in strategic management.

scholarly journals DETECTING OF BOND DEFAULTS INDICATIONS USING FINANCIAL STATEMENT AND SHENANIGANS INDICATORS

2021 ◽  
Vol 5 (02) ◽  
pp. 69
Author(s):  
Arya Wedha Rieantiari ◽  
Ancella Anitawati Hermawan
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Annual Reports ◽  
Financial Indicators ◽  
Financial Report ◽  
Creative Accounting ◽  
Big 4 ◽  
Report Data ◽  
Investment Grade

<em>This study aims to detect indications of bond defaults by conducting a thorough analysis of PT Trikomsel Oke, Tbk (TRIO)'s financial statements. TRIO's financial statements show that the company's revenue and profits increased during 2009-2014. However, the Indonesia rating agency (PEFINDO) declared default on the two bonds issued by TRIO in November 2015, even though the signal TRIO gave to its financial statements was an unqualified opinion from one of the big 4 Public Accountants for six consecutive years and PEFINDO's investment grade. This study uses a case study method.. Financial report data are analyzed by financial ratios and financial indicators of shenanigans. Evidence shows that there are indications of creative accounting and shenanigans before bonds were declared defaulted in 2015. With these results, this study suggests investors and creditors be more vigilant in analyzing published annual reports</em>

scholarly journals Escuela y comunidad: tendencias, incertidumbres y elementos para una discusión pendiente

2017 ◽  
Vol 28 (28) ◽  
pp. 29
Author(s):  
Rodrigo Velásquez ◽  
Christian Miranda Jaña
Keyword(s):  
Decision Making ◽  
Community Participation ◽  
School Community ◽  
Instrumental Rationality ◽  
School And Community ◽  
Toma De Decisiones ◽  
The Subject

RESUMEN En este artículo se presentan los resultados de una revisión bibliográfica que busca exponer los hallazgos de investigaciones sobre el vínculo entre escuela y comunidad, identificando en los investigadores dos focos de interés relacionados con el tema: a) ciudadanía y participación y b) la familia en la escuela. A partir de estas tendencias, se constata que las escuelas, guiadas por una racionalidad instrumental, restringen la participación y la toma de decisiones a estudiantes y familias, dificultando la construcción de una verdadera comunidad y que los profesores son percibidos como actores clave para propiciar o restringir la participación.Palabras clave: Escuela, comunidad, participación, familia.School and Community: Trends, uncertainties and elements for a pending discussion ABSTRACT This article presents results from a bibliographical review which intends to show findings of a research about links between school and community, identifying two perspectives of interest related to the subject in the researchers: a) citizenship and participation, and b) family in school. From these trends, it is validated that schools guided by an instrumental rationality limit the involvement and decision-making actions of students and families, making the construction of a true community more difficult and perceiving teachers as key figures who contribute or limit participation.Keywords: School, community, participation, family.

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